Restrictions to Access

No restrictions. Open for research.

Copyright Notice

Copyright is retained by the authors of items in these papers, or their descendants, as stipulated by United States copyright law.

Preferred Citation

[Identification of item], in the Bryant Council Brown papers #4526, Southern Historical Collection, The Wilson Library, University of North Carolina at Chapel Hill.

Acquisitions Information

Received from Ann Duncan Brown of Beaufort, North Carolina, in April 1985 (acc. 88123).

Sensitive Materials Statement

Manuscript collections and archival records may contain materials with sensitive or confidential information that is protected under federal or state right to privacy laws and regulations, the North Carolina Public Records Act (N.C.G.S. § 132 1 et seq.), and Article 7 of the North Carolina State Personnel Act (Privacy of State Employee Personnel Records, N.C.G.S. § 126-22 et seq.). Researchers are advised that the disclosure of certain information pertaining to identifiable living individuals represented in this collection without the consent of those individuals may have legal ramifications (e.g., a cause of action under common law for invasion of privacy may arise if facts concerning an individual's private life are published that would be deemed highly offensive to a reasonable person) for which the University of North Carolina at Chapel Hill assumes no responsibility.

Processed by: Roslyn Holdzkom, December 1988

Encoded by: ByteManagers Inc., 2008

The following terms from Library of Congress Subject Headings suggest topics, persons, geography, etc. interspersed through the entire collection; the terms do not usually represent discrete and easily identifiable portions of the collection--such as folders or items.

Clicking on a subject heading below will take you into the University Library's online catalog.

• American Mutual Insurance Alliance.
• Brown, Bryant Council, 1899-1967.
• Insurance--United States--History--20th century.
• Taxation--United States--History--20th century.
• United States. Congress. Joint Committee on Internal Revenue Taxation.
• University of North Carolina (1793-1962)--Students--History--20th century.
• Williams, Henry Horace, 1858-1940.

Bryant Council Brown was born in Snead's Ferry, North Carolina, in 1899, the son of James Christopher Brown, a minister in the Primitive Baptist Church, and Alice Williams Brown. While a student at the University of North Carolina, Brown studied under Horace Williams and was private secretary to President Edward Kidder Graham. He was also active in fundraising campaigns to finance the erection of the Edward Kidder Graham Memorial.

After graduation from UNC in 1922, Brown studied at the UNC Law School and at Harvard Law School. Brown married Ann Duncan of Beaufort, North Carolina, in 1924 and soon moved to Washington, D.C., where he continued his law studies at the National University Law School. During this time, he also worked as minority clerk of the Senate Finance Committee.

When the Joint Committee on Internal Revenue Taxation was created in 1926, Brown was its first employee, initially serving as secretary to the Committee and later as staff attorney. In his work with the Committee, he helped to shape federal tax legislation from the first Internal Revenue Code to the reorganization of the Internal Revenue Service after World War II.

In 1957, Brown retired from government service to become counsel at the Washington, D.C., office of the American Mutual Insurance Alliance. In 1963, Brown left this position to take up permanent residence at the Beaufort, North Carolina, home that he had maintained as a summer home since 1954. He died in 1967.

Correspondence, pictures, and other items of Bryant C. Brown. Correspondence deals with personal and social matters and includes a discussion of classes with Horace Williams and three letters from Williams. Other items include materials relating to Brown's work with the Joint Committee on Internal Revenue Taxation, 1933-1957, and with the American Mutual Insurance Alliance, 1957-1964.

• Image folder (PF-4526/1)